Analysis
Subheading 0303.91 covers livers, roes and milt, within heading 0303. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 15 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15%, applies to 0303.91.20 (livers, roes and milt: sturgeon roe).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 15%. The median line pays 7.5%.
The US splits it as follows: 0303.91.20 for livers, roes and milt: sturgeon roe (15%) and 0303.91.40 for livers, roes and milt: other (duty-free).
By Census's concordance, most of its statistical lines are made by Finfish Fishing (114111). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0303.91.20 | Livers, roes and milt: sturgeon roe | 15% |
| 0303.91.40 | Livers, roes and milt: other | Free |